Oslo Company prepared the following contribution format income statement based on a sales volume of 1,000 units (the relevant range of production is 500 units to 1,500 units):

Sales	$	85,000
Variable expenses		59,500
Contribution margin		25,500
Fixed expenses		20,400
Net operating income	$	5,100

Foundational 5-5

5. If sales decline to 900 units, what would be the net operating income?